United Kingdom - April 2 2015
In Leekes Limited v HMRC 2015 UKFTT 0093 (TC), the First-tier Tribunal (Tax Chamber) ("FTT") has held that a taxpayer that succeeded to a trade was...
United Kingdom - March 18 2015
In the recent case of Herefordshire Property Company Ltd v HMRC, the First-tier Tribunal (Tax Chamber) ("FTT") allowed the taxpayer's appeal against...
United Kingdom - February 27 2015
The appellant, in Ignatius v HMRC, has successfully fought off an attempt by HMRC to strike out his appeal, by relying on the European Convention...
United Kingdom - February 2 2015
The draft legislation published on 10 December 2014 (see here) devotes almost 30 pages to the new “diverted profits tax” (DPT), which from 1 April...
David Gubbay, Adam Craggs, Ben Roberts.
United Kingdom - February 2 2015
A recent Upper Tribunal decision highlights the limits of the VAT exemption for supplies by an insurance intermediary. For insurance "intermediary"...
David Gubbay, Adam Craggs, Ben Roberts.